Income Tax Assessment Act 1997
An exchangeable interest is a *traditional security or *qualifying security that:
(a) was issued on the basis that it will or may be:
(i) disposed of to the issuer of the traditional security or the qualifying security or to a *connected entity of the issuer of the traditional security or the qualifying security; or
in exchange for *shares in a company that is neither:
(iii) the issuer of the traditional security or the qualifying security; nor
(iv) a connected entity of the issuer of the traditional security or the qualifying security; and
(b) was issued on or after 1 July 2001.
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